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AAAR

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Appeal Filing Delay Condonable if appellant prevented by sufficient cause

Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...

June 11, 2024 882 Views 0 comment Print

ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

Goods and Services Tax : Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable ...

March 16, 2024 1866 Views 0 comment Print

Coaching Services Are Composite Services: Appellate Advance Ruling

Goods and Services Tax : In a recent decision by the Appellate Authority for Advance Ruling (AAAR) Rajasthan, it was clarified that coaching services prov...

December 22, 2023 2118 Views 0 comment Print

Central AC Plant, Lift, Electrical Fittings, etc., were categorized as immovable property, ineligible for GST ITC

Goods and Services Tax : AAAR, Gujarat, in the case of The Varachha Co-Op. Bank, categorizes Central AC, Lift, Electrical Fittings as immovable property, m...

December 7, 2023 17799 Views 1 comment Print

Trade Discount Treated as Consideration Received towards Supply of Market Service: Maharashtra AAAR

Goods and Services Tax : Discover the Maharashtra Advance Ruling Authority's decision on trade discounts and their treatment as consideration for the suppl...

June 26, 2023 2667 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2028 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 879 Views 0 comment Print


Latest Judiciary


Seat Covers Classifiable as Accessories Under HSN 8708 & not as Seats Under HSN 9401

Goods and Services Tax : The GST AAAR Andhra Pradesh ruling confirms that seat covers are accessories under HSN 8708, not 'seats' under HSN 9401, maintaini...

August 2, 2024 339 Views 0 comment Print

GST AAAR Upholds Ruling on Micronutrient Fertilizer Classification

Goods and Services Tax : Learn about the GST AAAR Andhra Pradesh ruling on the classification of Zuari Farmhub's Mangala Borosan and Mangala G1 products an...

August 2, 2024 198 Views 0 comment Print

GST AAAR Andhra Pradesh Ruling on Composite Supply for Carbon Credits

Goods and Services Tax : AAAR found that AIF's multiple supplies to different recipients could not be categorized as a "Composite Supply" under Section 2(3...

August 2, 2024 207 Views 0 comment Print

AAAR Maharashtra Denies GST Rectification Request by Puranik Builders

Goods and Services Tax : AAAR Maharashtra rejects Puranik Builders' GST rectification request, affirming the need to refund excess GST to customers as per ...

August 2, 2024 219 Views 0 comment Print

Car Lease as Perquisite: GST Implications – Tvl.Faiveley Case

Goods and Services Tax : Explore the GST implications of car lease facilities provided to employees as perquisites, analyzed through the Tvl.Faiveley Trans...

July 26, 2024 633 Views 1 comment Print


Licensing services of film distribution classifiable under SAC 999614: AAAR Karnataka

April 20, 2024 618 Views 0 comment Print

Delve into the detailed analysis of the appeal dismissal in the case of In re J B Exhibitors (GST AAAR Karnataka) regarding licensing services for film distribution. Understand the grounds, discussions, and final ruling.

GST on Corpus Fund & Electricity Charges collected from members by RWA

April 9, 2024 3297 Views 0 comment Print

Learn about the implications of GST on corpus funds and electricity charges collected by Residents’ Welfare Associations (RWAs) in India. Get insights from a recent case ruling by GST AAAR West Bengal.

Clear Float Glass’ classifiable under Customs Tariff Heading 70052990: AAAR

April 6, 2024 711 Views 0 comment Print

Explore the detailed analysis and conclusion of the GST AAAR Tamil Nadu ruling regarding the correct classification of clear float glass under CTH 7005 1090. Understand the key arguments, findings, and industry precedents discussed in the appeal.

ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

March 16, 2024 1866 Views 0 comment Print

Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable property let out for commercial use.

Classification of Water Sold under GST: AAAR directs AAR for re-examination

March 14, 2024 591 Views 0 comment Print

Explore the classification dispute of water sold by Mannarai Common Effluent Treatment Plant in Tamilnadu under GST laws. Detailed analysis and legal findings provided.

Principles of natural justice violated: AAAR set aside order of AAR

March 14, 2024 492 Views 0 comment Print

Dive into the intricacies of FTWZ transactions with the case of Haworth India Pvt. Ltd. Learn about bonded warehouse transactions under GST laws and the implications of Schedule III.

AAAR set aside original ruling for violation of principles of natural justice

March 14, 2024 246 Views 0 comment Print

In case of Tamil Nadu Nurses and Midwives Council (GST AAAR Tamilnadu), AAAR set aside the original ruling due to a violation of principles of natural justice.

Violation of Natural Justice: AAAR Refers Matter back to AAR

March 14, 2024 270 Views 0 comment Print

Explore the case of Tamil Nadu Medical Council as AAAR refers the matter back to AAR due to a violation of natural justice. Analysis, implications, and conclusions discussed.

Two-Wheeler Seat Covers classifiable under CTH 87141090, 28% GST applicable

March 14, 2024 879 Views 0 comment Print

Understand the classification of two-wheeler seat covers under GST as per the Appeal Order No. 105/AAR/2023. Detailed analysis reveals the applicable tax rate and implications.

Dismissal of Appeal of Arun Cooling Home by AAAR: Time Limitation Grounds

March 14, 2024 216 Views 0 comment Print

Read about the dismissal of the appeal by M/s. Arun Cooling Home due to time limitation grounds without delving into the case’s merits. Full text of the order provided.

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